Taxation
Problems of mobility
Nick Squire debates the tax implications of a globetrotting workforce

Cross-border, cross-breeding
R. Parthasarathy on the tax issues that can arise following the use of cross-border hybrid financial instruments

Free samples
RANBAXY came up with a queer argument when it contested the CE Department's view at the New Delhi CEGAT about `free samples' distributed to doctors. While the Department viewed them as goods, the company said they were not because such samples were not s old.

Why share the spoils?
Law must be armed with powers to confiscate tainted money, says T. C. A. Ramanujam

Continuing operations
WHERE a firm was dissolved either voluntarily or due to the occurrence of certain events, the valuation of stock used to be at market price. This was because of the apex court decision in A. L. A. Firm vs CIT (189 ITR 285).

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